Connecticut State Department of Revenue Services

Webinar Alert: DRS has rescheduled its Sales and Use Tax Webinar on Janitorial Services and Maintenance Services to Wednesday, September 3, 2025, at 10:00 a.m. To register for this event, simply click here!

Ruling 90-8, Underground Tanks

Ruling 90-8

Underground Tanks

The sale of an underground storage tank is subject to sales and use tax. A separately stated installation charge on the bill is not taxable. If the installation fee is not segregated from the charge for the underground storage tax on the bill, then the total gross receipts are subject to the sales and use tax.

The removal of an underground storage tank is not subject to sales and use tax.

LEGAL DIVISION

January 31, 1990